New OMB Uniform Guidance
The Office of Management and Budget “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” was released in the Federal Register on December 26, 2013 (2 CFR Chapter I, Chapter II, Part 200, et al.). The effective date is December 26th, 2014 for all federal awards or funding increments provided on or after this date and FY2016 for audit. Existing federal awards received prior to December 26, 2014 will continue to be governed by the terms and conditions under which they were awarded.
Final Guidance
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
The Uniform Guidance is broken down into Subparts. It also contains a preamble that provides the purpose and background as to how certain guidelines were ultimately determined.
Preamble – Major Policy Reforms
Subpart A – Acronyms and Definitions
Subpart B – General Provisions
Subpart C – Pre Award Requirements
Subpart D – Post Award Requirements
Subpart E – Cost Principles
Subpart F – Audit Requirements
Appendices – Some of the rules were not incorporated into the consolidated set of guidance, but rather remained applicable only to a specific type of entity. These rules are incorporated into the appendices. Appendix III is applicable to Institutions of Higher Education.
Agency Updates
NSF Proposal and Award Policies and Procedures Guide (proposed draft)
Clarifications
COFAR’s FAQs on Uniform Guidance 09-09-2015
Additional Resources
- COFAR Website
- COGR Guide to OMB Uniform Guidance (April 24, 2014)
- FDP/COGR White Paper on the Uniform Guidance
- NCURA Uniform Guidance Presentation: Key Issues for Universities
- Gil Tran’s Presentation at NCURA AM56
Vanderbilt’s Presentation on Uniform Guidance